SURINEENI SUBRAMANYAM NAIDU,CHITTOOR V. .ASST. COMMISSIONER OF INCOME TAX , CIRCLE 1(1), TIRUPATI

ITA 562/HYD/2024

AI Insights

This case involves an appeal by Shri Surineeni Subramanyam Naidu against the order passed by the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, for the Assessment Year 2017-18. The appeal was initially delayed by 114 days, for which a condonation petition was filed and accepted. The primary issue in the appeal was the non-production of certain documents/evidences by the assessee, which led to the dismissal of his appeal by the CIT(A) without considering the merits. The Tribunal, emphasizing the principles of natural justice, decided to provide one last opportunity to the assessee to substantiate his case with the necessary documents and directed the AO to reconsider the matter afresh on merits.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 29043 (ITAT-HYDERABAD)
• Duration Of Justice: 6 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-12-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-B
• Assessment Year: 2017-2018
• Appeal Filed On: 27-05-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Principle of natural justice

Judgement Text

" आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं /ITA No.562/Hyd/2024 (निर्धारण वर्ा/Assessment Year:2017-18) Shri Surineeni Subramanyam Naidu, Chittoor. PAN:BIHPS0544P Vs. Asst. Commissioner of Income Tax, Circle-1(1), Tirupati. (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee by: None. रधजस् व द्वधरध/Revenue by:: Ms. Kavitha Rani, SR-DR सुिवधई की तधरीख/Date of hearing: 03/12/2024 घोर्णध की तधरीख/Pronouncement: 09/12/2024 आदेश/ORDER PER MADHUSUDAN SAWDIA, A.M.: This appeal is filed by Shri Surineeni Subramanyam Naidu (“the assessee”), feeling aggrieved by the order passed by the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi (“Ld. CIT(A)”), dated 05.12.2023 for the A.Y. 2017-18. 2. At the outset, it is seen that, there is a delay of 114 days in filing of this appeal for which the assessee has filed a ITA No.562/Hyd/2024 2 condonation petition along with affidavit explaining the reasons for such delay. After considering the contents of the condonation petition and after hearing the Ld. DR, the delay of 114 days in filing of this appeal is condoned and the appeal is admitted for adjudication. 3. None appeared on behalf of the assessee. Therefore, we proceed to adjudicate the appeal in absence of the assessee, after considering the Ld. DR. 4. At the outset, we found from the records that the Ld. CIT(A) has dismissed the appeal of the assessee due to non production of certain documents / evidences and therefore the case of the assessee could not be heard on merits before the Ld. CIT(A). 5. Ld. DR placed heavy reliance on the orders of the Ld. CIT(A) and submitted that sufficient opportunity has already been given by the authorities, but the assessee failed to avail the same. Therefore he requested to upheld the order of the Ld. CIT(A). 6. We have heard the Ld. DR and also gone through the record in the light of the submissions made. It could be seen from the orders of the Ld. CIT(A) that the assessee failed to substantiate his case by providing documents / evidences called by the Ld. CIT(A), which resulted in passing the orders without consideration thereof. Hence ITA No.562/Hyd/2024 3 the case of the assessee could not be decided on merits before the Ld. CIT(A). It is a fact that the assessee does not stand to gain by not prosecuting his case on merits. In the interest of natural justice, we are of the opinion that the case must be decided on merits and therefore we provide one last opportunity to the assessee. As the documents / evidences required to be filed by the assessee, were not before the Ld. AO also, we direct the assessee to produce all the necessary documents / evidences in support of his contentions before the Ld. AO and get the matter disposed of on merits. Therefore, we set aside the impugned order and restore the issue to the file of the Ld. AO for passing a fresh order on merits after affording the opportunity of hearing to the assessee. Grounds of appeal are answered accordingly. 7. In the result, the appeal of the assessee is allowed for statistical purpose. Order pronounced in the open Court on 9th Dec., 2024. Sd/- Sd/- (LALIET KUMAR) (MADHUSUDAN SAWDIA) JUDICIAL MEMBER ACCOUNTANT MEMBER Hyderabad. Dated: 09.12.2024. * Reddy gp ITA No.562/Hyd/2024 4 Copy of the Order forwarded to : 1. Shri Surineeni Subramanyam Naidu, Aravandla Palli Vill, 1021 E, Ramireeddigari Palli (P), Pulichela Mandal, Chittoor-517126 2. ACIT, Circle 1(1), Tirupati. 3. Pr.CIT, Tirupati. 4. DR, ITAT, Hyderabad. 5. Guard file. BY ORDER, "